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1967-1968 Minnesota Attorney General Reports and Opinions 1 (1967-1968)

handle is hein.sag/sagmn0082 and id is 1 raw text is: OPINION OF ATTORNEY GENERAL DOUGLAS M. HEAD COPY BY SECURITY BLANK BOOK AND PRINTING CO. HOLIDAYS - COUNTIES - TAX LISTS. County auditor to deliver tax list to county treasurer on or before first Monday in January of each year. When such day is legal holiday, list should be delivered on or before next succeeding regular business day. January 39 1967 21 Todd County Attorney In your letter to the Attorney General you present the following FACTS Monday9 January 2, 1967, is a legal holiday. QUESTION M.S.A. Chapter 276.01 requires a County Auditor to deliver to the County Treasurer, on the first Monday of January of each year, a list of taxes. Does the auditor deliver the tax list on Tuesday, January 3rd, or on the following Monday? OPINION M.S. 276.01 provides in part as follows: On or before the first Monday in January in each year, the county auditor shall deliver the lists of the several districts of the county to the county treasurer *** (Emphasis supplied) M.S. 645.44, subd. 5 provides as follows: 'Holiday' includes New Year's Day, January 1;** provided. when lew Year's Day, January-1; . *** falls on Sunday, the following day shall be a holiday. No public business shall be transacted on any holiday, except in cases of necessity and except in cases of public business transacted by the legislature9 nor shall any civil process be served thereon. (Emphasis supplied) M.S. 373.052 provides as follows: Subd. 2. Any act authorized, required, or permitte by law or contract to be performed at or in county buildings, or offices therein, which are closed on Saturdays or legal holidays may be performed on the next succeeding regular business day and no liability or loss of rights on the part of any person shall result from such closing. (Emphasis supplied) w17 This number blurred on original copy from Attorney General's office9 therefore number may be other than as stated above.

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